Analisis Whistleblowing Behavior: Menguji Peran Intensi Internal dan Organizational Culture dalam Perspektif Theory of Planned Behavior

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Srigita Ananda Sukma
Institut Keuangan Perbankan Dan Informatika Asia
MC. Oetami Prasadjaningsih
Institut Keuangan Perbankan Dan Informatika Asia
Whistleblowing is an important mechanism for preventing and detecting misconduct in public organizations such as BPJS Ketenagakerjaan. However, the decision to report wrongdoing is influenced by psychological and organizational factors. Based on the Theory of Planned Behavior (TPB), attitude, subjective norm, and perceived behavioral control influence behavioral intention. Organizational culture is also assumed to play a role in shaping whistleblowing intention and behavior. This research aims to analyze the effect of attitude toward whistleblowing, subjective norm, perceived behavioral control, and organizational culture on whistleblowing intention, as well as the effect of whistleblowing intention on whistleblowing behavior, including its mediating role. The study employed a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Data were collected through an online questionnaire from 100 employees of BPJS Ketenagakerjaan. Attitude toward whistleblowing has a positive and significant effect on whistleblowing intention. Subjective norm and perceived behavioral control do not significantly affect intention. Organizational culture significantly influences whistleblowing intention and indirectly affects whistleblowing behavior through intention. Individual attitude and organizational culture play a more dominant role in shaping whistleblowing intention than social pressure. Whistleblowing intention acts as the key mediator in encouraging whistleblowing behavior.
Keywords: Whistleblowing, Perilaku Whistleblowing, Theory of Planned Behavior, Budaya Organisasi, Sektor Publik